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    <title>2018 (9) TMI 1662 - CESTAT CHENNAI</title>
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    <description>The Tribunal confirmed the demand for service tax on the commission received for using the Galileo Centralized Reservation System (CRS) under Business Auxiliary Service. However, it dismissed the service tax liability on the commission received for promoting Western Union Money Transfer Services, treating it as &quot;Export of Services.&quot; No penalty was imposed due to the litigious nature of the issues. The appeal was partly allowed and partly dismissed, clarifying the tax liability on commissions received for specific services and distinguishing between taxable and non-taxable activities under the service tax regime.</description>
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      <title>2018 (9) TMI 1662 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=367926</link>
      <description>The Tribunal confirmed the demand for service tax on the commission received for using the Galileo Centralized Reservation System (CRS) under Business Auxiliary Service. However, it dismissed the service tax liability on the commission received for promoting Western Union Money Transfer Services, treating it as &quot;Export of Services.&quot; No penalty was imposed due to the litigious nature of the issues. The appeal was partly allowed and partly dismissed, clarifying the tax liability on commissions received for specific services and distinguishing between taxable and non-taxable activities under the service tax regime.</description>
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      <law>Service Tax</law>
      <pubDate>Mon, 13 Aug 2018 00:00:00 +0530</pubDate>
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